In the real world, Chelsea is in deep shit after their stupid transfer moves and they have past mistakes to rectify.
Them potentially signing Lautaro in a Lukaku deal is just a way to start rectifying those. And ours to keep making our usual mistakes.
Every single Chelsea player, even the new guys, are up for sale since they won't participate in Europe next season. And the problem they have is that they're overpaying their players and for most, they have a high book value, so they cannot really settle for much. They don't necessarily have to book a profit, but they can afford losses on a handful of cases. And there aren't many teams that would want to buy their players.
Lukaku for example has tanked his value and he needs to be sold for around 70m to avoid a capital hit.
They're very likely losing Kante on a free, but no one else's contract is running this summer. No idea on his or theirs intentions for a renewal.
They'll have a very hard time offloading Lukaku (unless we're bigger idiots than we've shown thus far), Aubameyang, Sterling, Koulibaly, Cucurella etc.
They are most likely going to be selling the likes of Havertz (I imagine to Bayern), Kovacic, Ziyech and normally Pulisic, but they may want to keep him as he represents USA. And that won't really be enough.
Chelsea is seriously fucked unless something unreal happens. I guess Conte is an option for them in the summer and they can hope he can drill these cunts into reaching a CL spot but that's not really easy to achieve in such a turbulent environment. And Conte moving to Chelsea would be a blessing for us as he'd keep Lukaku there.